Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 4. Notice of Assessment

Section 75.32

75.32. Failure to receive notice. The failure of the assessee to receive a notice required by Section 75.31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.